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XVI.3.H Materiality – XVI. Financial Reporting
… The determination of materiality and the resulting impact on accounting decisions requires the use of professional judgment to assess the quantitative and … to the Agency Financial Reporting Package, no omissions of fact shall be made on the basis of immateriality. The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3h-materialityDiNapoli: State Tax Revenues Down $3 Billion Through July
… than $1.3 billion, lower. Sales tax receipts of $4 billion for the first four months were down $1.2 billion from a year … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-state-tax-revenues-down-3-billion-through-julyExcessive Payments for Durable Medical Equipment Rentals (Follow-Up)
… report, Medicaid Program – Excessive Payments for Durable Medical Equipment Rentals (Report 2021-S-36 ). About the … services. Medicaid recipients receive necessary durable medical equipment (DME) as a benefit of the program. DME … report Medicaid Program Excessive Payments for Durable Medical Equipment Rentals Report 2021S36 …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/excessive-payments-durable-medical-equipment-rentals-followSelected Management and Operations Practices – BuildSmart NY/Executive Order 88 (Follow-Up)
… and Operations Practices – BuildSmart NY/Executive Order 88 (Report 2023-S-27 ). About the Program The New York … and operations at least once every 5 years. Executive Order (EO 88), issued on December 28, 2012, mandated a 20% … from the baseline of State Fiscal Year 2014–15. Executive Order 22 (EO 22) was issued in September 2022 and further …
https://www.osc.ny.gov/state-agencies/audits/2025/12/31/selected-management-and-operations-practices-buildsmart-nyexecutive-order-88-followState Agencies Bulletin No. 2181
… employees with NYSPO access can opt out of receiving a paper Form W-2 statement for the 2023 tax year. Affected … in NYSPO who have chosen to opt out of receiving a paper Form W-2 statement are affected. Background: In … are met: Each employee who opts out of receiving a paper Form W-2 statement must provide consent. The consent by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2181-new-york-state-payroll-online-nyspo-electronic-delivery-2023-form-w-2New York City Airport Lease
… Purpose To determine whether the Port Authority of New York and New Jersey was in compliance with certain key terms of the lease and ancillary agreements with New York City for the municipal airports. The audit covers … To determine whether the Port Authority of New York and New Jersey was in compliance with certain key …
https://www.osc.ny.gov/state-agencies/audits/2017/04/19/new-york-city-airport-leaseReal Estate Portfolio
… whether the New York Power Authority has accounted for all of its real estate holdings, determined the need to either hold or dispose of those properties, and disposed of property on terms beneficial to the State. The audit … whether the New York Power Authority has accounted for all of its real estate holdings determined the need to either …
https://www.osc.ny.gov/state-agencies/audits/2014/06/20/real-estate-portfolioResponsiveness to Noise Complaints Related to New York City Nightlife Establishments (Follow-Up)
… SLA took action against establishments with high levels of complaints, they were primarily due to violations other … its resources to respond to the same locations hundreds of times a year, often with little or no apparent effect on the numbers of complaints. Key Findings NYPD officials made some progress …
https://www.osc.ny.gov/state-agencies/audits/2020/02/04/responsiveness-noise-complaints-related-new-york-city-nightlife-establishments-followNew York State Health Insurance Program – Payments by UnitedHealthcare for Medical/Surgical Services for Ineligible Members (Follow-Up)
… into NYBEAS by a participating employer’s health benefits administrator (HBA) as well as by Civil Service. Civil …
https://www.osc.ny.gov/state-agencies/audits/2023/01/18/new-york-state-health-insurance-program-payments-unitedhealthcare-medicalsurgical-servicesImproper Supplemental Maternity Capitation Payments to Managed Care Organizations (Follow-Up)
… Objective To determine the extent of implementation of the six recommendations included in our initial audit … The Medicaid program is administered by the Department of Health (Department). Many of the State’s Medicaid … To determine the extent of implementation of the six recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2023/07/20/improper-supplemental-maternity-capitation-payments-managed-care-organizations-followMedicaid Payments for Pharmacy Claims – Joia Pharmacy and a Related Prescriber (Follow-Up)
… Purpose To determine the extent of implementation of the four recommendations made in our initial audit report, Medicaid Payments for Pharmacy Claims – Joia Pharmacy and a Related Prescriber … To determine the extent of implementation of the four recommendations made in our …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/medicaid-payments-pharmacy-claims-joia-pharmacy-and-related-prescriber-followState Agencies Bulletin No. 2385
… employees with NYSPO access can opt out of receiving a paper Form W-2 statement for the 2025 tax year. Affected … in NYSPO who have chosen to opt out of receiving a paper Form W-2 statement are affected. Background: In … are met: All employees who opt out of receiving a paper Form W-2 statement must provide consent. The consent by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2385-new-york-state-payroll-online-nyspo-electronic-delivery-2025-form-w-2State Agencies Bulletin No. 2282
… employees with NYSPO access can opt out of receiving a paper Form W-2 statement for the 2024 tax year. Affected … in NYSPO who have chosen to opt out of receiving a paper Form W-2 statement are affected. Background: In … are met: All employees who opt out of receiving a paper Form W-2 statement must provide consent. The consent by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2282-new-york-state-payroll-online-nyspo-electronic-delivery-2024-form-w-2State Agencies Bulletin No. 2094.1
… No. 2094 . Purpose The purpose of this bulletin is to notify agency payroll offices of a change in Direct Deposit access and visibility that is necessary to remain compliant with NACHA requirements. Background … The purpose of this bulletin is to notify agency payroll offices of a change in Direct …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20941-payserv-direct-deposit-access-changes-national-automated-clearingDanby Fire District – Claims Audit (2020M-149)
… - pdf ] Audit Objective Determine whether the Board of Fire Commissioners (Board) of the Danby Fire District (District) adequately audited claims to ensure … purchases had supporting documentation and were proper District expenditures. Key Findings The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/danby-fire-district-claims-audit-2020m-149State Agencies Bulletin No. 2094
… No. 2094 .1 Purpose The purpose of this bulletin is to notify agency payroll offices of a change in Direct Deposit access and visibility that is necessary to remain compliant with NACHA requirements. Background … The purpose of this bulletin is to notify agency payroll offices of a change in Direct …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2094-payserv-direct-deposit-access-changes-national-automated-clearing-houseState Agencies Bulletin No. 2195
… All other fields should be ‘0’ or blank (see screen shot below). Save the page. Navigate to the State and Local … other subsequent fields should be ‘0’ or blank (see screen shot below). Save page. If the employee has also not … other subsequent fields should be set to ‘0’ (see screen shot below). These selections should also be made to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2195-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2024State Agencies Bulletin No. 2083
… Purpose The purpose of this bulletin is to inform agencies that employees with NYSPO access can opt out of receiving a paper Form W-2 statement for the 2022 tax … Employees enrolled in NYSPO who have chosen to opt out of receiving a paper Form W-2 statement are affected. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2083-new-york-state-payroll-online-nyspo-electronic-delivery-2022-form-w-2State Agencies Bulletin No. 1275
… Purpose To notify agencies of the new deduction codes 616 PAF Retirement Before Tax (PAF … PAF Arrears Before Tax (PAF ARBTX) established for members of the New York State Police and Fireman Retirement System (PFRS). Affected Employees Members of PFRS in Tiers 3, 5 and 6 Background An Internal Revenue …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1275-new-deduction-code-616-paf-retirement-tax-paf-btx-and-new-deductionDiNapoli: Local Sales Tax Collections Total $5.8 Billion, Up 3.2% in First Quarter
… Local government sales tax collections totaled $5.8 billion in the first quarter … was below the pre-pandemic average of 3.5%. “Local sales tax collections grew in the first quarter compared to last … the challenging headwinds we face.” New York City’s sales tax collections totaled over $2.6 billion in the first …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-local-sales-tax-collections-total-58-billion-32-first-quarter